Daňový systém České republiky
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Chovanec, Dalibor
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Vysoká škola báňská - Technická univerzita Ostrava
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Abstract
In this bachelor thesis I deal with the tax system in the Czech Republic and its changes in the years 2013 - 2015. This system consists of direct and indirect taxes. Among direct taxes include income tax, land value tax, tax on the acquisition of immovable property and road tax. Indirect taxes belong to the excise tax, energy tax, value added tax and customs duties. Some examples to demonstrate their taxes, changes in both the legislative level and on the level of tax rate changes. For clarity, I have for some types of taxes gave examples, of which I expressed in the charts. The final part deals with the evaluation of acquired knowledge to me and I think about the effectiveness of tax changes related to tax collection.
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Import 22/07/2015
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tax, tax system, subject to tax, tax payer, tax rate, tax exemptions and tax base